Implementación de un sistema contable para la ferretería Lima Hnos., provincia de Zamora Chinchipe, cantón Yanzatza, período enero-junio del 2017.

The results obtained in this investigation were useful for the owner to have accounting information, which showed the strengths and weaknesses of the company, so that he could adopt corrective measures for normal development and business aggrandizement. In addition, the requisite is met for obtaining the Engineering Degree in Accounting and Auditing, Auditing Public Accountant. The Accounting Process applied to the hardware store, allowed to reach the objectives set out at the beginning, such as: The determination of the assets as of January 1 of this year, this was achieved through the physical verification of assets, rights and obligations. The Chart of Accounts was designed based on the needs and activities of the business organization. Subsequently, transactions were recorded in the Daily Book, General Ledger and Checking Balance to present the Adjustments and obtain the Financial Statements that served to comply with the accounting cycle in each of its stages. At the end of the Thesis, it can be concluded that the Implementation of an Accounting System is of great importance for the Hardware Store Lima Hnos., Because it has generated economic and financial information that allows the owner to know their real situation to take the necessary corrective measures or take advantage the strengths in benefit of its commercial development.

• Main Author: Calva Riofrío, Andrea Elizabeth (author)
• Format: bachelorThesis
• Language: spa
• Published: 2018
• Subjects: CONTABILIDAD Y AUDITORÍA; IMPLANTACIÓN DE UN SISTEMA CONTABLE; NORMAS INTERNACIONALES DE CONTABILIDAD; CONTABILIDAD PARA NEGOCIOS
• Online Access: http://dspace.unl.edu.ec/jspui/handle/123456789/20949